Every person who anticipates any taxable income which is not subject in whole or in part to Section 181.15 or who engages in any business, profession, enterprise or activity subject to the tax imposed by this chapter, shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity, together with the estimated tax due thereon, if any. However, an individual need not file a declaration if an individual's income is only from non-business income, and is from income on which the tax will be fully withheld in accordance with Section 181.15(a) and/or credited at not less than the City's tax rate in accordance with Section 181.24(a). (Ord. 7087. Passed 11-10-09.)